Accounting conservatism : evidence from the Algerian companies
Author
Source
Revue D'économie et de Statistique Appliquée
Issue
Vol. 17, Issue 3 (31 Dec. 2020), pp.24-38, 15 p.
Publisher
National Higher School of Statistics and Applied Economics
Publication Date
2020-12-31
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The aim of this paper is to explore the conservatism in the Algeria companies and measure its level; the hypothesis assumed the existence of conservatism in the financial statements of Algerian companies.
The study used an unbalanced panel data of 152 firm-year observations that concern 21 Algerian companies during the period 2007-2019, using Ball and Shivakumar's (2005) model to measure the conservatism.
The results are consistent with the expectations indicating the existence of conservative accounting practices in the Algerian companies.
Comparing with the findings in different environment, the level of conservatism in Algeria is medium.
The results confirm the assumptions that accounting practices in code-law countries are tend to be more conservative.
American Psychological Association (APA)
Kimushi, Bilal. 2020. Accounting conservatism : evidence from the Algerian companies. Revue D'économie et de Statistique Appliquée،Vol. 17, no. 3, pp.24-38.
https://search.emarefa.net/detail/BIM-1062867
Modern Language Association (MLA)
Kimushi, Bilal. Accounting conservatism : evidence from the Algerian companies. Revue D'économie et de Statistique Appliquée Vol. 17, no. 3 (Dec. 2020), pp.24-38.
https://search.emarefa.net/detail/BIM-1062867
American Medical Association (AMA)
Kimushi, Bilal. Accounting conservatism : evidence from the Algerian companies. Revue D'économie et de Statistique Appliquée. 2020. Vol. 17, no. 3, pp.24-38.
https://search.emarefa.net/detail/BIM-1062867
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 35-38
Record ID
BIM-1062867